Lancaster Company recorded the following transactions for the just completed month: a. $45,800 in raw materials was purchased on account. b. $129,000 in raw materials was requisitioned for use in production. Of this amount, $73,200 was for direct materials and the remainder was for indirect materials. c. Total labour wages of $216,800 were incurred. Of this amount, $186,600 was for direct labour and the remainder was for indirect labour d. Additional manufacturing overhead costs of $195,000 were incurred